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Op 5 januari 2023 is de Corporate Sustainability Reporting Directive ("CSRD") in werking getreden.

In this issue of Tax Notes International, Ashley Peeters and Michael Molenaars explain the key markers of the 2024 Dutch Tax Package and provide an overview of the tax developments expected in 2024/2025 and how these may affect international businesses.

In this issue of Tax Notes International, Ashley Peeters and Michael Molenaars discuss recent Dutch tax developments that are relevant to mergers and acquisitions transactions with a Dutch component.

In this issue of Tax Notes International, Ashley Peeters and Michael Molenaars examine a recent tax ruling of the Dutch Supreme Court regarding the qualifications of instruments as debt or equity for Dutch tax purposes.

Stephanie Kleefstra, Linde Respen en Maarten de Bruin bespreken hoe de Wet bronbelasting 2021 een rol kan spelen bij schuldherstructureringen.

Michael Molenaars, Jeroen Smits, Reinout de Boer and Rogier van der Struijk contributed to the Chambers Corporate Tax 2025 – Global Practice Guides.

The Dutch Tax Authorities published a Questions and Answers document (the “Q&A”) addressing various questions which arose in practice in connection with the new Dutch tax classification rules for (foreign) entities.